One Person Company Registration in Kolkata
Register a One Person Company in Kolkata with a single member and full limited liability, filed with ROC Kolkata-I / Kolkata-II. An OPC gives a solo founder corporate standing without needing a second shareholder. Professional fee from Rs 1,999, excluding GST, government fees and DSCs.
| Item | Position for Kolkata |
|---|---|
| Governing provision | Section 2(62), Companies Act, 2013 |
| Form | SPICe+ (INC-32) with INC-3 nominee consent |
| Registrar | ROC Kolkata-I / Kolkata-II |
| Members | Exactly one, who must be a natural person and an Indian citizen, resident in India or not |
| Nominee | Mandatory, with consent in Form INC-3 |
| Professional tax | Applicable - Directorate of Commercial Taxes, West Bengal |
| Typical timeline | 7 - 10 working days |
A One Person Company is a private limited company with a single member, introduced by the Companies Act, 2013 to give solo founders limited liability without a nominal second shareholder. Registered in Kolkata, the file sits with ROC Kolkata-I / Kolkata-II.
Being straight about the constraints, because they decide whether an OPC is right for you:
There is no longer any size limit that forces an OPC to convert. The old rule requiring conversion once paid-up capital exceeded Rs 50 lakh or average turnover exceeded Rs 2 crore was removed from 1 April 2021 by the Companies (Incorporation) Second Amendment Rules, 2021. An OPC converts into a private or public limited company voluntarily, usually when it needs a second shareholder or outside investment, by increasing its members and directors to the minimum for the new class.
Conversion is filed with ROC Kolkata-I / Kolkata-II, the same registrar that holds the original incorporation. Conversion is never forced by size, but it does carry its own filings, a fresh set of statutory registers and a change in the annual compliance load, so plan it before a fundraise rather than during one.
West Bengal levies professional tax. An entity registered in Kolkata must obtain professional tax registration and file the associated returns, which is an ongoing obligation rather than a one-time cost.
An OPC in Kolkata picks this up from incorporation, administered by the Directorate of Commercial Taxes, West Bengal. The liability attaches to the company and to the sole director regardless of profitability, and it carries periodic returns rather than being a one-time registration.
For a solo founder this matters more than it looks. You are the entity and the director, so both limbs of the West Bengal professional tax obligation land on the same person.
| Registered office | Registrar | Regional Director |
|---|---|---|
| Kolkata district | ROC Kolkata-I, Kolkata | RD Eastern Region, Kolkata |
| West Bengal outside Kolkata district, including Salt Lake, Rajarhat, Howrah and the 24 Parganas | ROC Kolkata-II, Kolkata | RD Eastern Region, Kolkata |
A Class 3 DSC is issued for the sole member, who is usually also the sole director.
The nominee's written consent is obtained before filing. Without it the application cannot proceed, and this is the step that most commonly delays an OPC.
The name is reserved, and must carry the OPC suffix in the prescribed form.
The MOA records the nominee, and the registered office clause states a Kolkata address.
The incorporation application is filed and processed centrally by the Central Registration Centre (CRC); the company's file then sits with ROC Kolkata-I / Kolkata-II. West Bengal stamp duty on MOA and AOA is e-stamped through the same gateway.
The CRC issues the COI with CIN, along with PAN and TAN. Post-incorporation filings go to ROC Kolkata-I / Kolkata-II.
Bank account, INC-20A within 180 days, and West Bengal professional tax registration.
| Stage | Working days | Depends on |
|---|---|---|
| DSC | 1 - 2 | Video KYC |
| Nominee consent in INC-3 | 1 - 2 | Nominee availability, the usual bottleneck |
| Name reservation | 1 - 3 | Registrar name scrutiny |
| SPICe+ processing | 3 - 5 | CRC processing queue |
| Total | 7 - 10 | Assumes the nominee is identified at the outset |
| Head | Basis |
|---|---|
| MCA filing fee | Slab on authorised share capital |
| MOA and AOA stamp duty | West Bengal flat rate (Rs 60 on the MOA and Rs 300 on the AOA in the MCA e-stamp schedule), e-stamped via SPICe+ |
| Name reservation | Per submission |
| DSC | For the member and director |
| Plan | Professional fee | Covers |
|---|---|---|
| Essential | From Rs 1,999 | DSC coordination (DSC cost charged separately), nominee INC-3, name reservation, MOA and AOA, SPICe+ filing, PAN and TAN |
| Growth | On quote | Essential plus GST registration, INC-20A and West Bengal professional tax |
| Complete | On quote | Growth plus bookkeeping setup and first-year annual filings |
All plans exclude GST. Government fees and state stamp duty are paid at actuals and shown separately on your invoice.
All fees and charges listed are indicative only and do not constitute a binding offer. Final amounts may vary depending on the volume of work and the complexity involved.
| Default | Consequence |
|---|---|
| INC-20A not filed within 180 days | Penalty under Section 10A and possible removal of the company's name |
| Annual filings late | Per-day default fee and director disqualification exposure |
| Nominee not replaced after withdrawal | The company must file a fresh nomination; leaving the position vacant is a contravention |
| OPC | Pvt Ltd | Sole proprietorship | |
|---|---|---|---|
| Registered with | ROC Kolkata-I / Kolkata-II | ROC Kolkata-I / Kolkata-II | State and municipal bodies |
| Minimum people | 1 member plus a nominee | 2 | 1 |
| Liability | Limited | Limited | Unlimited |
| Investor ready | No | Yes | No |
| Must convert on growth | No. The Rs 50 lakh / Rs 2 crore limits were removed from 1 April 2021 | No | No |
We work from 129A, Bangur Avenue, Block A, Near Reliance Smart, Kolkata 700055. Kolkata is our home city.
| Reference | Relevance |
|---|---|
| Section 2(62), Companies Act, 2013 | Defines a One Person Company |
| Section 3, Companies Act, 2013 | Formation, including the OPC route |
| Rule 3 and Rule 4, Companies (Incorporation) Rules, 2014 | Eligibility, nominee and the one-OPC-per-person restriction |
| Rule 6, Companies (Incorporation) Rules, 2014 | Voluntary conversion into a private or public company (size limits removed from 1 April 2021) |
| Section 10A, Companies Act, 2013 | Commencement of business declaration |
Authority sources: Ministry of Corporate Affairs at mca.gov.in.
A Kolkata solo consultant incorporated an OPC for the limited liability, then agreed terms with an angel investor a year later. Investors cannot hold shares in an OPC alongside the founder, so the company first had to convert into a private limited company, adding a second member and director and filing the conversion with the ROC, before the investment could close. Choosing a private limited company at the outset would have cost slightly more and avoided the delay.
Illustrative scenario based on typical file patterns. Not a named client engagement.
Same city: Private Limited Company Registration in Kolkata, LLP Registration in Kolkata, Auditor Appointment in Kolkata.
ROC Kolkata-I / Kolkata-II. ROC Kolkata was split into two offices on 16 February 2026. Kolkata-I covers the district of Kolkata and the State of Sikkim; Kolkata-II covers the rest of West Bengal. Both sit in Kolkata but hold separate files.
Yes. Every OPC must name a nominee who consents in Form INC-3. The nominee must be a natural person and an Indian citizen (resident in India or not, since 1 April 2021), and can be the nominee of only one OPC.
Never, as a matter of law. Since 1 April 2021 there is no paid-up capital or turnover limit that forces conversion (Companies (Incorporation) Second Amendment Rules, 2021). An OPC converts voluntarily, typically when it wants to add shareholders or raise investment.
No. A person may form only one OPC and be the nominee of only one.
No. An OPC is exempt from holding an annual general meeting, and files MGT-7A rather than MGT-7.
Yes. West Bengal levies professional tax, administered by the Directorate of Commercial Taxes, West Bengal.
Tell us what you need and a real CA calls you back, with no scripts and no transfers. Call 72783 76654. Mon - Sat, 10:00 AM - 7:00 PM IST.
Reviewed by CA & CS Team - CorporateWalla · Last Updated 28 July 2026 · · Sources: Ministry of Corporate Affairs, PIB Release 2210213
Canonical: https://corporatewalla.com/kolkata/opc-registration